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Journal : Kompartemen : Jurnal Ilmiah Akuntansi

PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR ASET, RISIKO BISNIS DAN FREE CASH FLOW TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan BUMN Go Public yang terdaftar di BEI) Farah Fadhilah; Iwan Setiadi; Henny Mulyati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i1.11222

Abstract

This research aims to analyze the correlation of corporate growth, asset structure, business risk and free cash flow with debt policy. This research was conducted on SOEs companies Go Public registered in IDX period 2015 - 2019. This research sample used purposive sampling method. This research method uses causal research design. The data used is secondary data from the company's annual report. The analysis technique used is multiple linear regression analysis. The results of this research show that the company's growth is negatively correlated with debt policy. Asset structure is negatively correlated with debt policy. Business risk is negatively correlated with debt policy. Free cash flow is not significantly correlated with debt policy. Multiple linear regression analysis shows that the company's growth, asset structure, business risk, and free cash flow are simultaneously positively correlated with debt policy.
Pengungkapan Lingkungan, Profitabilitas dan Nilai Perusahaan Iwan Setiadi; Yumniati Agustina
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v17i2.5807

Abstract

This study aims to examine the effect of environmental disclosures on firm value by using profitability as a moderating variable. The research sample is all companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling, which consisted of 143 companies. The analysis of this study uses moderated regression analysis. The results of this study indicate that environmental disclosure has a positive and significant effect on firm value. Proability strengthens the influence of environmental disclosures on firm value. The more environmental information disclosed by the company, the higher the trust of stakeholders in the company, so as to encourage stakeholders to help and cooperate with companies in earning profits, the increase in profits encourages an increase in the value of the company itself. Keywords: environmental disclosure, profitability, firm value
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2014-2018 Yuniar Sarahwati; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.2, September 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i2.8636

Abstract

ABSTRACTThis research was conducted at property and real estate companies listed on the Indonesia Stock Exchange period 2014-2018. The sample was determined using purposive sampling method. The samples obtained was 30 companies with 150 observations. The data analysis method used is multiple linear regression analysis. The results of this study indicate that simultaneously company size, leverage and profitability have a significant effect on the earning response coefficient. While partially proves that firm size has no effect on earnings response coefficients, leverage has a significant negative effect on earnings response coefficients and profitability has a significant positive effect on earnings response coefficients. This research is expected to be useful for investors.Keywords: Firm size, leverage, profitability, earnings response coefficient
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Sektor Barang Konsumsi di BEI Okta Setiawan; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6606

Abstract

The purpose of this study is to examine the effect of good corporate governance (GCG) on financial performance using the measurement of return on assets (ROA). The sample of this research is the manufacturing companies in the consumer goods sector which are listed on the Indonesia Stock Exchange. The data collection technique used in this study was purpose sampling, which consisted of 154 companies. The analysis of this study uses multiple linear regression analysis methods. The results showed that GCG consisting of independent commissioners had a significant positive effect on financial performance (ROA), independent audit committee had no effect on (ROA), institutional ownership had a significant positive effect on financial performance (ROA), and managerial ownership financial performance (ROA).Keywords: GCG, independent commissioner, independent audit committee, institutional ownership, managerial ownership, and financial performance. 
Faktor-Faktor yang Mempengaruhi Struktur Modal Suharsono Suharsono; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6617

Abstract

The purpose of this study was to determine the effect of Profitability, Liquidity, Asset Growth and Company Size on the Capital Structure of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2012-2018. The populationin this study uses food and beverage sub-sector companies. The total population of this study was 70 samples. The technique used in sampling is purposive sampling. The values tested in this thesis use the formula of financial ratios andregression analysis. The analysis shows profitability, liquidity, and asset growth have a significant negative effect on DER. While the size of the company (size) has a significant positive effect on DER. The test results show that return on assets(ROA), Current Ratio (CR), Asset Growth (Growth) and Firm Size (Size) together (simultaneously) have a significant effect on Debt to Equity Ratio (DER). Keywords: Profitability, Liquidity, Asset Growth, Company Size and Capital Structure.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON PERUSAHAAN (STUSI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Laras Arum Sekarini; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.2, September 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i2.8627

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitabilitas, ukuran perusahaan dan kinerja lingkungan terhadap pengungkapan emisi karbon perusahaan. Penelitian ini menggunakan data perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2018. Metode penelitian ini menggunakan desain kuantitatif-asosiatif dengan sumber data sekunder berupa laporan keuangan. Data observasi sebanyak 60 data. Teknik analisis data yang digunakan adalah regresi linier berganda dengan variabel independen yaitu leverage, profitabilitas, ukuran perusahaan, kinerja lingkungan dan pengungkapan emisi karbon perusahaan sebagai variabel dependen. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif terhadap pengungkapan emisi karbon, ukuran perusahaan berpengaruh positif terhadap pengungkapan emisi karbon. Adapun profitabilitas dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan emisi karbon
PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING Riska Rusmaningsih; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i1.11219

Abstract

This study aims to analyze the effect of environmental performance on Corporate Financial Performance (CSP) with Corporate Social Responsibility Disclosure (CSRD) as an intervening variable. With the number of research samples as many as 60 samples who were determined by the purposive sampling method. Tests were carried out using the path analysis test. The results of this study indicate that environmental performance affects CFP, environmental performance affects CSRD, CSRD affects CFP, and environmental performance affects CFP without going through the CSRD.